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Since legislation was introduced in 2014, there has been a consistent growth in the number of company sales to employee-ownership trusts (EOTs).
Accountants need to understand the different aspects of establishing a suitable trust, including satisfying the tax requirements to obtain CGT exemption and putting in place suitable corporate governance arrangements to ensure that the vendors are paid in full and that the business continues to prosper as an EOT-owned company.
This new volume brings together the technical and practical aspects, offering a vital guide for professional advisers in this field.
The author, David Pett, is a tax barrister at Temple Tax Chambers in London.